Accounting for Carbon: The Role of Accounting Professional Organisations in Governing Climate Change
Accounting for Carbon: The Role of Accounting Professional Organisations in Governing Climate Change
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DOI：
10.1111/j.1467-8330.2011.00883.x
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发表时间：
2011-06
期刊：
影响因子：
5
通讯作者：
H. Lovell;D. MacKenzie
中科院分区：
文献类型：
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作者：
H. Lovell;D. MacKenzie
自世纪之交以来，会计专业组织参与了许多有关气候变化的辩论，最初是由有关金融账户中欧洲碳信用额处理的技术讨论推动的。这些机构将自己定位为应对气候变化的领导者，例如通过推出专业培训课程、资助研究以及举办企业研讨会和研讨会。本文探讨了会计行业在治理新碳经济中的作用。我们通过利用主要实证材料（包括对会计师、会计准则制定者和专业机构的访谈）来回顾会计专业机构开展的与气候变化相关的活动。关于计算、测量和专业知识在治理中的作用的混合理论被用来帮助解释和理解这种情况，包括关于会计和社会、认知共同体和治理性的想法。 © 2011 Antipode 作者 © 2011 Antipode 编辑委员会。
Since the turn of the century accounting professional organisations have been involved in a number of debates about climate change, catalysed initially by technical discussions about the treatment of European carbon credits in financial accounts. These bodies are positioning themselves as leading on climate change, for example, through launching professional training courses, funding research, and initiating corporate workshops and seminars. The paper examines the role of the accountancy profession in governing the new carbon economy. We review climate change related activities undertaken by accountancy professional bodies through drawing on primary empirical material, including interviews with accountants, accountancy standard setters and professional bodies. A mix of theories about the role of calculation, measurement and expertise in governance are used to help explain and understand the situation, including ideas about accountancy and society, epistemic communities, and governmentality. © 2011 The Authors Antipode © 2011 Editorial Board of Antipode.